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Jurnal Revenue : Jurnal Ilmiah Akuntansi
Published by Universitas Bina Bangsa
ISSN : 27236498     EISSN : 27236501     DOI : 10.46306/rev
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 426 Documents
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KEBIJAKAN PENYELESAIAN KREDIT TIDAK EFEKTIF PADA KOPERASI DELTA KARYA JAYA Aqillah Zahraani Huba
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.135

Abstract

Savings and Loans Cooperative is one of the most widely used cooperatives in society today. Credit loans are one way that people use to manage and get additional business capital. Over time, business activities can suffer from poor results. This leads to irregularities and delays in loan repayments. This represents the risk of a cooperative credit loan. This loss is mainly due to the arrears of loans from the Delta Karya Jaya Savings and Loan Cooperative. The Cooperative has adopted several methods to deal with cases of arrears on loans. Namely, rescheduling, reconditioning, restructuring and amortization of loans. The purpose of this study is to clarify the policies implemented by the Savings and Loans Cooperative Delta Karya Jaya on the claim process and criteria for disbursing bad loans by the cooperative, and provide results. Depreciation requests that have not been made. The subject of the investigation is the profile and policy of handling claims of the Delta Karya Jaya Savings and Loans Cooperative. The method used consists of direct interviews with cooperative management, accounting and field staff, direct observation of the management of bad debts at the Delta Karya Jaya Savings and Loan Association, and collecting data from various sources. . The method used in this study is a qualitative descriptive method, which is a systematic, fact-based and precise discussion about one of the objects studied
ANALISIS STARATEGI PERSAINGAN DENGAN PENDEKATAN ANALISIS SWOT MENINGKATKAN LABA UMKM PENJUAL TAHU TEK DI DESA KETAJEN Muhammad Fikram
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.137

Abstract

In a business, never escape from competition. Whether it's a large, medium, or even small business, there will definitely be competitors. This is what makes researchers determined to analyze the form of competition and the strategies used to deal with it. Especially in the morning the MSME street vendors who lack knowledge about competition and the analyzes they can use to win the competition. The purpose of the researchers conducting this research is to find out and analyze the impact of competitive advantage on increasing the profits of the UMKM street vendors selling "Tahu Tek". The method used is descriptive qualitative research with inferential statistical analysis by comparing MSMEs with one another and adapting them to the theories of experts. The results of this study indicate that competitive advantage by implementing a competitive strategy can increase the profits of SMEs selling "Tahu Tek". Based on the suitability of the theory of competitive strategy with increased profit is related. As well as between MSMEs that apply a competitive strategy and MSMEs that do not apply a competitive strategy, there is a significant difference
PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI, PENGHINDARAN PAJAK DAN LIKUIDITAS TERHADAP PERSISTENSI LABA: Studi Empiris pada Perusahaan Sektor Barang dan Konsumsi Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Octania Denita; Mohamad Safii
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.141

Abstract

This study aims to determine the effect of debt levels, operating cash flow, tax avoidance and liquidity on earnings persistence (empirical study of pharmaceutical sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2020 period). This type of research is a quantitative approach research with descriptive analysis method. Samples were taken using purposive sampling technique. The sample consists of 60 data from 10 companies in the consumer goods industry in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange in 2015-2020. The data analysis technique used is descriptive statistical technique and panel data regression using Eviews 12. Based on the results of this study, it shows that leverage, operating cash flows, tax avoidance and liquidity have a simultaneous effect on earnings persistence. Operating cash flow has influence on earnings persistence, leverage, tax avoidance, and liquidity have no effect on earnings persistence
PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERASI: Studi Empiris Pada Bank Syariah Yang Terdaftar Di Otoritas Jasa Keuangan (OJK) Purwati Purwati; Fitri Sagantha
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.142

Abstract

This study aims to determine the effect of Murabahah Financing and Musyarakah Financing on Profitability with Non Performing Financing (NPF) as a moderating variable. The independent variable used is Murabahah Financing and Musyarakah Financing then the dependent variable used is Profitability which is proxied by Return On Assets (ROA) and the moderating variable used is Non Performing Financing (NPF). This research method uses quantitative research with an associative approach. The sample in this study is Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in the period between 2017-2021 in the form of panel data. Data were collected by purposive sampling method. A total of 35 samples that can be processed. Research to test the hypothesis by using multiple linear regression test. The data is processed using the Eviews version 12 software application. The results of this study indicate that partially Murabahah financing has a significant effect on profitability, Musyarakah financing has no effect on profitability, Non-Performing Financing (NPF) is able to moderate the relationship between the influence of murabahah financing on profitability, Non-Performing Financing (NPF) ) is able to moderate the relationship between the influence of musharaka financing on profitability. Then simultaneously or jointly Murabahah Financing and Musyarakah Financing have a significant effect on Profitability
PENGARUH PENGGUNA TEKNOLOGI INFORMASI, DISIPLIN KERJA, DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA GURU DI SMA MUHAMMADIYAH 1 PONOROGO Viona Rosalina Malindasari; Naning Kristiyana; Wahna Widhianingrum
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.143

Abstract

Human resources have a role that can determine the success of all activities in the school. Therefore, the performance of teachers in a school will depend on how the human resources are managed. Teachers are the spearhead in efforts to improve the quality of services and educational outcomes. Therefore, the school seeks to prepare human resources to face the times. Information technology (IT) has increased very rapidly in the current era, as can be seen from the use of technological equipment whose sophistication continues to increase with increasing reach. In the world of education, the application of information technology is needed to support the operational activities of educational institutions such as schools. Work discipline has an important role in achieving national education goals, because with high work discipline teachers can complete work and carry out appropriate learning according to predetermined standards so that high performance of a teacher will be achieved. Including the physical work environment in an organization has an important meaning for individuals who work in it, because the environment will affect individual satisfaction at work. This research is a type of quantitative descriptive research because in the process it uses numerical processing to be calculated through statistical tests. The sample in this study was 45 teachers at SMA Muhammadiyah 1 Ponorogo. Data collection techniques using research instruments, namely questionnaires. The analytical tool used is multiple linear regression. The results of this study are the ability to use information technology, work discipline, and physical work environment, have a positive effect on teacher performance at SMA Muhammadiyah 1 Ponorogo
FAKTOR-FAKTOR PENTING DALAM STRATEGI PEMASARAN BATIK DI LESOENG BUTIK & BATIK PONOROGO Diponegoro Al Fatih; Siti Chamidah; Wahna Widhianingrum
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.144

Abstract

The aims of the study were to determine the marketing strategy used in selling batik at Lesoeng Butik & Batik Ponorogo and to determine the important factors in the marketing strategy of batik at Lesoeng Butik & Batik Ponorogo. The research used descriptive-analytic research, specifically with qualitative analysis. The data analysis technique used in this qualitative analysis has four stages, namely data collection, data reduction, data presentation and the last step is making conclusions. The results showed that the marketing strategy used by Batik Lesoeng was in addition to maximizing product quality, it also continues to find the tastes of OIM buyers (observe, imitate and modify), and use influencer services, especially exhibitions on the national and international scene. Among the five marketing strategy factors (Product, Price, Promotion, Place, and People) the most significant was the product factor. Second factor was the promotion factor or marketing communication, especially taking advantage of both national and international exhibition arenas. The third factor was the place factor that not only involving local markets, but big cities in Indonesia
PENGARUH STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Renalya Renalya; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.146

Abstract

This study aims to examine the effect of asset structure and sales growth on capital structure with firm size as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of research conducted is quantitative research using associative methods. The research sample was determined using a purposive sampling technique, so that a sample of 16 companies could be produced with a total of 80 observation data. The analysis used is panel data regression analysis and moderating regression analysis. The results showed that the variable structure of assets and sales growth simultaneously affect the capital structure. The results of the study partially show that the asset structure variable has a significant effect on capital structure, while the sales growth variable does not have a significant effect on capital structure, the firm size variable cannot moderate the relationship between asset structure and capital structure, and the firm size variable cannot moderate the relationship between sales growth and sales growth. capital structure
PENGARUH PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DAN PERTUMBUHAN LABA TERHADAP TAX AVOIDANCE Damaris Yolanda Sihombing; Ibram Pinondang Dalimunthe
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.147

Abstract

This study aims to determine independent commissioners, institutional ownership and profit growth on tax avoidance in Pharmaceuticals sub-industry companies listed on the IDX for the 2016-2020 period. This type of research is quantitative, the data used is secondary data in the form of financial reports obtained through the official website of the Indonesian Stock Exchange. The selected sample is 9 companies with purposive sampling method sample selection technique. The data analysis technique used is panel data regression analysis by selecting a regression model, model testing, classical assumption testing and hypothesis analysis using the eviews 10 program data processing. The results show that  partially independent commissioners effected tax avoidance, institutional ownership had an effected on tax avoidance while profit growth did not have effect on tax avoidance. It showed, the variables of independent commissioners, institutional ownership, and profit growth had an effect on tax avoidance
PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK EKSEKUTIF, DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE Riza Dwi Astriyani; Mohamad Safii
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.148

Abstract

This study aims to determine the effect of financial distress, executive characteristics and family ownership on tax avoidance. The data used are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016 – 2020. This study is a quantitative study using secondary data. In taking the sample using purposive sampling technique, and the number of samples obtained and used in this study amounted to 40, namely from 8 companies with 5 years of research. The data processing in this study used the Eviews version 9. The results showed that financial distress, executive characteristics and family ownership had a simultaneous (simultaneous) effect on tax avoidance. In addition, this study proves that financial distress and executive characteristics have no significant effect on tax avoidance, while family ownership has a positive and significant effect on tax avoidance. And 46.96% of tax avoidance can be explained by financial distress variables, executive characteristics and family ownership. While the remaining 53.04% can be explained by other variables not examined.
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Egi Dwi Sriyani; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.149

Abstract

This study aims to analyze the effect of financial performance and dividend policy on firm value with capital structure as the intervening variable. This type of research is a quantitative research using secondary data population obtained from the Indonesia Stock Exchange and related websites for the 2016-2020 period, totaling 14 companies. The sampling technique in this study was using purposive sampling method with data analysis techniques used were panel data regression analysis and path analysis by selecting a regression model, classical assumption test, and hypothesis analysis using the Eviews 9 data processing program. Based on the test results, the research it states that the t test (partial), financial performance and capital structure affect firm value, while dividend policy has no effect on firm value. Through the Sobel test, it was found that capital structure was able to mediate the effect of the relationship between financial performance on firm value, but capital structure could not mediate the effect of dividend policy on firm value

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